Sharifi Hospital bases its budgets on patient-visits. The hospital's static budget for October appears below: 8,300 $ 48,140 73,040 121,180 Budgeted number of patient-visits Budgeted variable overhead costs: Supplies (@$5.80 per patient-visit) Laundry (@$8.80 per patient-visit) Total variable overhead cost Budgeted fixed overhead costs: Wages and salaries Occupancy costs Total fixed overhead cost Total budgeted overhead cost 54,400 86,700 141,100 $ 262,280 The total overhead cost at an activity level of 9,000 patient-visits per month should be: 1 Multiple Choice 0 $274,180 0 $272,500 0 $262,280 0 $284,400 A service company measures its output by the number of customers served. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for October. Variable Fixed Element per Element Customer per Month Served $4,100 $42,300 $1,300 $ 700 $31,500 Revenue Employee salaries and wages Travel expenses Other expenses Actual Total for October $182,900 $ 98,800 $ 30,500 $ 31,900 When the company prepared its planning budget at the beginning of October, it assumed that 39 customers would have been served. However, 44 customers were actually served during October The variance for net operating income in the Revenue and Spending Variances column of a report comparing actual results to the flexible budget for October would have been closest to: Multiple Choice 0 $13.500 F 0 $3,100 u 0 $3,100 F 0 $13,500 U The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 8.9 hours $16.50 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 9,500 hours $ 153,900 940 units What is the labor rate variance for the month? Multiple Choice 0 $15,861 F 0 $15,861 U 0 $2,850 F 0 $18,371 U The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate 8.6 hours $15.00 per hour The following data pertain to operations for the last month: Actual hours Actual total variable manufacturing overhead cost Actual output 2,925 hours $ 44,635 200 units What is the variable overhead efficiency variance for the month? Multiple Choice O $760 U 0 $18,075 U 0 $25,800 F 0 $18,835 U